Remady for delay in filing returns

This query is : Resolved 

06 February 2016 We filed service tax returns by 266 days delay and the assessing officer imposed penaly upon us. But the delay was due to some tecnical isues and we have the copy of correspondences with Service tax service desk. Is there any remedies available to us to escape from penalty.Kindly advise

06 February 2016 There are no special provisions in the Finance Act 1994 to waive the Late Fee (not penalty as you term it. That said if the technical problem was in the system and you were not the only sufferer a petition may be filed with the Principal Commissioner seeking waiver of the late fee on grounds of natural justice. The relief, if any granted would not be as per the provisions of Finance Act 1994 (as amended) and the Rules made there under. Per se there is no provision to waive the late fee for delayed filing of ST - 3 Returns.

06 February 2016 @ Suresh Ji

The word 'penalty' is used in the last sentence of 3rd proviso to rule 7C of ST Rules,1994.




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